Strategy for improving the financial condition of the municipal enterprise "Varashteplovodokanal"
Students Name: Yaroshyk Daryna Serhiivna
Qualification Level: magister
Speciality: Finance, Banking and Insurance
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2024-2025 н.р.
Language of Defence: ukrainian
Abstract: According to the results of the master’s qualification work, a general analysis of the financial condition of KP "Varashteplovodokanal" was carried out. On the basis of the research, the trends of financial indicators were determined and appropriate conclusions were drawn. The main theoretical approaches to determining financial status from the point of view of researchers, scientists and authors of periodicals were described. An analysis of the financial condition of KP "Varashteplovodokanal" was carried out, using data from the financial statements for 2021-2023. In the course of the research, a horizontal and vertical analysis of the Balance Sheet (statement of financial position) and the Report of financial results was carried out. The analysis of the total amount of income and expenses of the enterprise, as well as its net financial result, was carried out. In the second section, a SWOT analysis, economic and mathematical modeling and forecasting of the dynamics of the total amount of income and expenses, as well as the net financial result for the next four quarters of 2024 were carried out. In the third section, managerial decisions were proposed to improve the financial condition of the enterprise, the economic and mathematical justification of these decisions and the presentation of the economic results of project decisions. Study object: financial condition of Varashteplovodokanal KP. Subject of research -improvement of financial results of KP "Varashteplovodokanal". Goal of research: develop a strategy for improving the financial condition of KP "Varashteplovodokanal" by optimizing financial resources and increasing the efficiency of enterprise management. References: 1. Enterprise finance. Textbook/O. B. Kurylo, L. P. Bondarenko, O. AND. Vivchar, O. M. Chubka - K.: "Condor" Publishing House, 2020. - 340 p. 2. Financial activity of business entities. Study guide/ I.S. Skoropad, O.B. Kurylo, O.M. Chubka, O.V. Didukh, I.O. Kryvetskyi. Lviv: Publishing House of Lviv Polytechnic, 2016. - 344 p. 3. Podderyogin A.M. Enterprise finance: tutorial. / A.M. Podderyogin, M.D. Bilyk - 7th ed., revised. and Assoc. - K.: KNEU, 2021. - 460 p. 4. Kruhmal O.V. Anti-crisis management in ensuring the financial stability of the banking system: training. manual / O.V. Kruhmal, V.V. Kovalenko - Sumy: UFBS NBU, 2022. - 198 p. 5. Demyanenko M.Ya. Financial dictionary-reference / M.Ya. Demyanenko, Yu.Ya. Luzan et al. edited by Demyanenko M.Ya. - K.: IAEUAAN, 2021. - 507 p. 6. Tsal-Tsalko Yu.S. Financial analysis: tutorial. / Yu.S. Tsal-Tsalko - Kyiv: Center for Educational Literature, 2020. - 566 p. 7. Korobov M.Ya. Finance of industrial enterprises: tutorial. for students economy universities and faculties / M.Ya. Korobov - K.: Lybid, 2020. - 160 p. 8. Savytska G.V. Economic analysis of enterprise activity: training. manual / G.V. Savytska - K.: KNEU, 2020. - 662 p.